Shocker Corporation's sales budget shows quarterly sales for the next year as follows: Unit sales Quarter 1 10,000 units Quarter 2 8,000 units Quarter 3 12,000 units Quarter 4 14,000 units Corporation policy is to have a finished goods inventory at the end of each quarter equal to 20% of the next quarter's sales. Budgeted production for the second quarter of the next year would be: 8,000 units 8,800 units 8,400 units 7,200 units